According to him, honest tax payer has right t make a mistake: ‘The tax authority should not wait will the mistake is made, but prevent it. Such approach demands reconsidering and extending ‘services rendered to tax payers’ notion. It must also cover support to business activity.

The Ministry can differentiate right tax planning from tax avoidance. The latter is a crime and we’ll do our best to punish it’.

The Minister noted that the Ministry is today offering tax payers to switch to voluntarily tax payment from tax levy: ‘This will give positive results on relations between tax authority and tax payers’

The minister noted that President Aliyev’s policy provides Azerbaijan’s leadership in the South Caucasus: ‘However, we must consider that other countries in the region compete for attraction of foreign and Azerbaijani investors. Taxpayers rejecting law should expect any concession from us. We are aware of tax avoidance by local and foreign companies.’